القصور الذاتي لهيكل رأس المال وتأثيره على الصحة المالية : دراسة تحليلية لعينة من الشركات الصناعية المدرجة سوق العراق للأوراق المالية للمدة (2010-2020)‎

الملخص EN

The current study seeks to measure the effect of the inertia of the capital structure, which consists of the actual debt ratio and the static debt ratio as an independent variable, in financial health, which consists of the current ratio, cash ratio, total asset turnover, debt collection rate, inventory turnover rate, return on equity, return on investment and debt ratio to assets as a following variable and determining the type of relationship between the variables of the study, in the industrial joint stock companies, the study sample, and the study problem identified the following main question : What is the impact of the inertia of the capital structure on the financial health of contributing companies? in order to achieve the objectives of the study and answer its questions, the study was tested on a sample of industrial contributing companies, using the data published on the website of the Iraq Stock Exchange for the period from (2010-2020) and the sample included (10) listed industrial companies.

it sought to test the sub-hypotheses related to the influence relationships between the variables of the current study, to answer the questions related to the problem of the current study and to reach the objectives set, and for the data processing I used many financial equations and statistics methods and extracted the results using (Eviwes-12) software and what I have reached was that most of the Iraqi companies listed on the Iraqi Stock Exchange do not have sufficient financial health, which will negatively affect their financial performance.